How Entries for Monthly Provisioning e.g. Interest Accruals etc. are done in E Business Suite

Business is having various scenarios where provisioning entries are passed e.g. Interest Accruals etc. and other entries based on accrual basis of accounting. how these entries are done in E Business Suite, whether these are routed through Subledgers like AP,AR or directly entered into GL. As such scenarios for accruals entries are very much common in all businesses, what is the standard practice to achieve this in Oracle Financials?